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- Title
Accounting's Cure: Shifting Focus -- From Lenders to Shareholders.
- Authors
Heffes, Ellen M.
- Abstract
This article presents an interview of G. Bennett Stewart. When asked about the revamping of accounting rules, Stewart discusses the history of accounting and its original function. When asked why valuing intangibles is not part of the system, Stewart discusses the conservative nature of the accounting system. When asked how would he fix accounting, Stewart discusses moving away from the lender perspective to a shareholder perspective. INSET: ACCOUNTING REFORM: Concepts For Moving From Accounting Profit....
- Subjects
STEWART, G. Bennett; ACCOUNTING laws; STOCKHOLDERS; INTANGIBLE property
- Publication
Financial Executive, 2003, Vol 19, Issue 5, p17
- ISSN
0895-4186
- Publication type
Interview